Stanley and Jones Lawn Service Company (S&J) maintains its books on a cash basis. However, the company recently borrowed $220,000 from a local bank, and the bank requires S&J to provide annual financial statements prepared on an accrual basis. During 2021, the following cash flows were recorded: Cash collected for: Services to customers $ 440,000 Cash paid for: Salaries $ 192,000 Supplies 37,000 Rent 21,000 Insurance 11,000 Miscellaneous 32,000 293,000 Net operating cash flow $ 147,000 You are able to determine the following information about accounts receivable